A ISENÇÃO DO IMPOSTO DE RENDA SOBRE A DISTRIBUIÇÃO DE LUCROS E DIVIDENDOS NA LEI 9.249/95: REPERCUSSÕES SOCIAIS, FISCAIS E A INERENTE DESESTRUTURAÇÃO DA LÓGICA PROGRESSIVA DE TRIBUTAÇÃO

Abstract

This study sought to critically analyze the income tax exemption on the distribution of profits and dividends, provided for in article 10 of Law 9.249/95, in light of its fiscal and social impacts. To this end, it was based on the premise that, within the framework of a democratic rule of law, taxation should serve the realization of social justice. Initially, the study examined whether the current configuration of the National Tax System fulfills the objectives of the Federal Republic or, on the contrary, reinforces income concentration and social inequality, particularly with regard to income tax. In this sense, it was found that the exemption on profits and dividends distorts the progressivity of personal income tax and accentuates its regressivity from an aggregate erspective. Given such a significant tax waiver, indirect taxation becomes a fundamental alternative for state revenue collection. To determine the various repercussions of the exemption in question, bibliographic research was used, as it sought to develop a theoretical-normative framework capable of solving the research problem through articles, books, monographs, master's dissertations, doctoral theses, and other scientific works. Furthermore, the use of the dialectical method was deemed pertinent, as a thorough understanding of the topic required a transdisciplinary approach, encompassing historical, philosophical, economic, and international perspectives. Furthermore, a mixed approach was required, given the complexity of the topic and the need to harmonize subjective examination with studies and statistical data. This monograph concluded that the absolute exemption from income tax on the distribution of profits and dividends violates important constitutional principles guiding taxation, such as the ability to pay and progressivity, as it favors income derived from capital over income derived from labor. Therefore, given that absolute exemption entails negative social and fiscal impacts, and that its intended extra-fiscal objectives have not been achieved, it was accepted that the establishment of taxation on profits and dividends in Brazil is essential for achieving tax justice. Bill 1087/25, in this regard, represents a modest step forward in improving the progressivity of personal income tax, but it fails to address the problem from a structural perspective. Finally, the study highlighted the expectation that the progress of the bill will result in improvements to the proposal, thereby reducing distortions in income taxation.